West Virginia Code of State Rules
Agency 110 - Tax
Title 110 - LEGISLATIVE RULE STATE TAX DEPARTMENT
Series 110-21 - Personal Income Tax
- Section 110-21-1 - General
- Section 110-21-2 - Legislative Findings
- Section 110-21-3 - Imposition of Tax; Minimum Tax;Persons Subject To Tax
- Section 110-21-4 - Rate Of Tax
- Section 110-21-5 - Effect Of Rate Changes During A Taxable Year
- Section 110-21-6 - Accounting Periods And Methods
- Section 110-21-7 - Resident And Nonresident Defined
- Section 110-21-8 - Credits Against Tax
- Section 110-21-9 - Meaning Of Terms
- Section 110-21-9a - Pledge Of Credit Or Collateral By Endorser, Guarantor Or Accommodator Not To Constitute Investment In Borrower
- Section 110-21-10 - Reserved For Future Use
- Section 110-21-11 - West Virginia Taxable Income Of Resident Individual
- Section 110-21-12 - West Virginia Adjusted Gross Income Of Resident Individual
- Section 110-21-12a - Additional Modification Reducing Federal Adjusted Gross Income
- Section 110-21-12b - Modification For The Purchase Of Revenue Bonds Under An Individual Higher Education Savings Plan Program
- Section 110-21-13 - West Virginia Deduction Of Resident Individual Abolished
- Section 110-21-14 - Reserved For Future Use
- Section 110-21-15 - Reserved For Future Use
- Section 110-21-16 - West Virginia Personal Exemptions Of A Resident Individual
- Section 110-21-17 - Resident Partners
- Section 110-21-17a - Resident Shareholders Of S Corporations
- Section 110-21-18 - West Virginia Taxable Income Of Resident Estate Or Trust
- Section 110-21-19 - Share Of Resident Estate, Trust, Or Beneficiary In West Virginia Fiduciary Adjustment
- Section 110-21-20 - Credit For Income Tax Of Another State
- Section 110-21-21 - to '110-21-30. Reserved For Future Use
- Section 110-21-31 - West Virginia Taxable Income Of Nonresident Individual
- Section 110-21-32 - West Virginia Adjusted Gross Income Of A Nonresident Individual
- Section 110-21-33 - West Virginia Deduction Of A Nonresident Individual
- Section 110-21-34 to 110-21-35 - Reserved For Future Use
- Section 110-21-36 - West Virginia Personal Exemptions Of A Nonresident Individual
- Section 110-21-37 - Nonresident Partners
- Section 110-21-37a - Nonresident S Corporation Shareholders
- Section 110-21-38 - West Virginia Taxable Income Of Nonresident Estate Or Trust
- Section 110-21-39 - Share Of Nonresident Estate, Trust Or Beneficiary In Income From West Virginia Sources
- Section 110-21-40 - Credit For Income Tax Of State Of Residence
- Section 110-21-41 - Special Case In Which Nonresident Need Not File West Virginia Income Tax Return
- Section 110-21-42 - Veterans Incentive Tax Credit
- Section 110-21-43 - Credit For Consumers Sales And Service Tax And Use Tax Paid
- Section 110-21-44 to 110-21-50 - Reserved For Future Use
- Section 110-21-51 - Returns And Liabilities
- Section 110-21-51a - Composite Returns
- Section 110-21-52 - Time And Place For Filing Returns And Paying Tax
- Section 110-21-53 - Signing Of Returns And Other Documents
- Section 110-21-54 - Change Of Resident Status During Year
- Section 110-21-55 - Declarations Of Estimated Tax
- Section 110-21-56 - Payments Of Estimated Tax
- Section 110-21-56a - Additions To Tax For Failure To Pay Estimated Tax
- Section 110-21-57 - Extensions Of Time
- Section 110-21-58 - Requirements Concerning Returns, Notices, Records And Statements
- Section 110-21-59 - Report Of Change In Federal Taxable Income
- Section 110-21-60 - Change Of Election
- Section 110-21-61 to 110-21-70 - Reserved For Future Use
- Section 110-21-71 - Requirement Of Withholding Tax From Wages
- Section 110-21-72 - Information Statement For Employee
- Section 110-21-73 - Credit For Tax Withheld
- Section 110-21-74 - Employer Return And Payment Of Withheld Taxes
- Section 110-21-75 - Employer's Liability For Withheld Taxes
- Section 110-21-76 - Employer's Failure To Withhold
- Section 110-21-77 to 110-21-79 - Reserved For Future Use
- Section 110-21-80 - Criminal Penalties
- Section 110-21-81 - General Procedure And Administration
- Section 110-21-82 - Severability
Current through Register Vol. XLI, No. 38, September 20, 2024
Disclaimer: These regulations may not be the most recent version. West Virginia may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
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